ANALYSIS 



OF 



Departmental Estimate for 1907 



OF 



y 



Department of Education. 



SEPTEMBER 25, 1906. 



Bureau of Municipal Investigation and Statistics, 
Department of Finance. 



ANALYSIS 



OF 



Departmental Estimate for 1907 



OF 



Department of Education. 



SEPTEMBER 25, 1906. 



j 
, Bureau of Municipal Investigation and Statistics, 

Department of Finance. 



«■/#*, 






MARTIN B.BROWN 
A PRESS* 




ByBmhaife 
N«w York Pub. Litey. 

MAR 1 2 1934 



2262— '06 



DEPARTMENT OF EDUCATION. 



Analysis of the Departmental Estimate for the Year 1907. 



Department of Finance. 
Bureau of Municipal Investigation and Statistics. |- 
September 2S. IQ06. 
H<»n. HERMAN A. METZ. Comptroller: 

Sir — In compliance with your instructions I have made an analysis of tin Depart- 
mental Estimate presented by the Board of Education for the year 1007, and as a result 
thereof the following report is submitted concerning school appropriations for the 
coming year. 

The public school system of the City called for an aggregate expenditure last 
year of $34,226,548.80. In addition to the annual appropriations made by the Board of 
Estimate and Apportionment, which appropriations are used for the maintenance of 
the school system, the total resources of the Board of Education comprise tin money? 
which are provided by the issue of Corporate Stock for the purchase of school sites 
and the erection of new school buildings, and also certain Special or Trust Accounts, 
the latter being composed mainly of the Public School Teachers' Retirement Fund 
and certain moneys which accrue from the State. The following is the summarized 
financial statement of the Board of Education for the year 1905 : 

Summarized Financial Statement of the Board of Education for the Year Ending 

December 31, 1905. 

Summary. Resources. Kxpenditures. Balances. 

(leneral School Fund $18,332,839 58 $17,856,223 30 $476,61!) 28 

Special School Fund 5.140,171 17 4.104,181 05 1,035.990 12 

Special or Trust Accounts 1,958,110 44 686.800 64 1,271.309 80 

Bonds, Corporate Stock, etc 21,604,779 01 ii,579,343 81 10,025,435 20 



Total resources $47,035,900 20 

Total expenditures $34,226,548 80 

Total balances $12,809,351 40 






4 

The annual appropriations made for the current expenses of the school system 
during the past three years, together with the total bond issues authorized by the 
Board of Estimate and Apportionment for school purposes during the years 1904, 
1905 and 1906 to September 10, are as follows : 

Budget Allowances and Bond Issues for Public Schools. 

Yearly Increase 
Year. Budget of Budget Revenue Corporate 

Allowances. Allowances. Bonds. Stock. 

1904 $20,912,71777 $316,34372 $9,350,00000 

1905 21,997,017 yy $1,084,300 00 80,000 00 14,500,000 00 

1906 23,358,188 69 1,361,170 92 500,000 00 11,000,000 00 

*iqo7 ,- • 24.915,92816 1,557-739 47 

* Appropriation recommended. 

The estimate of the Department of Education for the coming year is as follows : 
Estimate of the Department of Education for 1907. 

Budget 

Estimate Allowance. Increase 

for 1907. 1906. Asked For. 

General School Fund $20,864,976 72 $18,739,422 97 > $2,125,553 75 

Special School Fund 5,930,421 41 4.618,765 72 1,311,655 69 

Total $26,795,398 13 $23,358,188 69 $3,437,209 44- 

The appropriations recommended for 1907 as the result of this examination are as 
follows : 

School Appropriations for 1907, as Recommended in This Report. 



Appropriations Budget Increase 

Recommended Allowance, Recom- 

for 1907. 1906. mended. 



General School Fund $19,845,870 58 $18,739,422 97 $1,106,447 61 

Special School Fund 5,070,057 58 4,618,765 72 451,291 86 

Total $24,915,928 16 $23,358,188 69 $1. 557.730 47 



5 

The amount herein recommended to be appropriated for the General School 
Fund for the year 1907, $19,845,870.58, represents an increase of $1,106,447.61 over the 
corresponding appropriation for the year 1906. It exceeds the product of the three- 
mill tax provided by law for General School Fund purposes by $928,488.03. 

The amount herein recommended to be appropriated for the Special School Fund 
for the year 1907, $5,070,057.58, exceeds the appropriation for said fund for the 
current year by $451,291.86. The Special School Fund appropriations for 1906, 
aggregating $4,618,765.72, were supplemented by an issue of $500,000 Special Revenue 
Bonds to augment the General Repairs appropriation accounts. 

The following summary presents in detail the General and Special School Fund 
appropriations for 1907 as recommended in this report, together with the Board of 
Education departmental estimate for 1907, the appropriations and amounts made avail- 
able through the issue of Special Revenue Bonds for 1906, and expenditures from the 
1905 General and Special School Fund accounts to June 30, 1906. 



A COMPARATIVE VIEW OE SCHOOL APPROPRIATIONS 

General 



Total 
Expenditures, 
Appropriation 

for 1905 to 
Dec. 31, 1905. 
as Per Board of 
Education An- 
nual Statement. 



Appropriation 

for 1906 as 

Recommended 

by the Board 

of Estimate and 

Apportionment. 



Revenue 
Bonds 

Authorized. 
1906. 



Elementary Schools, Including Substitute and 
Per 1 )iem Teacher Account 



High and Training Schools 

Truant Schools 

Special Branches 

Evening Schools, Elementary.... 

Evening Schools, High 

Vacation Schools 

Vacation Playgrounds 

Evening Recreation Centres 

Baths 

General Supen ision — 

Board of Superintendent-.... 

District Superintendents 

Board of Examiners 

Supervisors, Directors ct al. 
Salaries of Attendance Officers. . . 
Corporate Schools 



Lecturers* Fees 

School Exhibit and Judgments against Board 
of Education 

Expenditures, ('eneral School Fund, Appropria- 
tion for 1905 from December 31, 1905. 
to June 30. 190C), which are not included 
in the Board of Education Annual State 
ment 



1,731,149 12 



383.516 "4 

378,849 99 

[86,456 92 

56,773 *7 

53.7 1 ' 07 
5I.83S 3" 



270,390 06 

84.397 ' ' 

280,995 00 

55./8I 65 

22,293 55 



$i4.743.5o6 16 

2,048,550 62 

10.356 25 

302,030 44 

467.159 00 

227,102 00 

7*. 3i4 50 

54,900 00 

76,356 00 

5,648 00 

52,500 00 
130.000 00 
20,000 00 
65,300 00 
83,700 00 
300,000 00 
81,000 00 



' '/• 539.982 66 $18,739,422 Q7 



Expenditures for Truant Schools are included in expenditures for Elementary Schools. 



FOR 1907, AS RECOMMENDED IN THIS REPORT. 
School Fund. 



Transfers. 



Total 

Amount Made 

Available 

for 1906 to 

June 30, 1906. 



Departmental Recommended 
Estimate Allowance 

for 1907. for 1907. 



Recommended Recommended 

Increase Decrease 

Over Budget from Budget 

Allowance for Allowance for 

1906. 1906. 



114,743,506 16 

-'.048.550 62 

10.356 25 

302.030 44 

467,159 00 

227.102 00 

7L3i4 50 

5-1,900 06 

76,356 00 

5,648 00 



116,360,409 77 

2,285,203 96 

9,126 42 

498,514 58 

440,260 00 

248,058 00 

71.784 00 

86,900 00 

98,800 00 

10,220 00 



!i5,6n,83i 77 

j.j 1 5,203 96 

9,126 42 

352,030 44 

440,260 00 

248,058 00 

71,784 00 

62,400 00 

81,356 00 

10,220 00 



f 868.32 5 61 
166,653 34 



20,956 00 

469 50 

7,500 00 

5,000 00 

4,572 00 



$1,229 83 



26,899 00 



52.500 00 
130,000 00 
20,000 00 
65,300 00 
83,700 00 
300,000 00 
81,000 00 



62,000 00 
130,000 00 
20,000 00 
66,999 99 
95,700 00 
300,000 00 
81,000 00 



62,000 00 
130,000 00 
20,000 00 
66,999 99 
93,600 00 
290,000 00 
81,000 00 



1,699 99 
9,900 00 



$18,739,422 97 $20,864,976 72 $19,845,870 58 $1,144,576 44 



,128 83 



Special 



1905 Account 

Expenditures, as 

Per Department 

of Finance 

Books, 

June 30, 1906. 



Appropriation 
for 1906. 



Revenue 

Bonds 

Authorized 

for 1906. 



Supplies $1,121,56773 

Genera] Repairs 610,873 85 

Furniture and Repairs of 126,458 20 

Pianos and Repairs of.: 9,382 97 

Fire Alarms i,359 50 

Equipment of Science Rooms, Workshops, 

Kitchens and Kindergartens 

Fuel 431,27799 

Rents 101,417 51 

Compulsory Education 47,664 15 

Transportation 32,362 57 

Water -2,994 75 

Salaries of Officers, Clerks and Other Em- 
ployees 3n,753 7i 

Support of Nautical School 54,600 70 

Incidental and General Expense Fund 102,874 78 

Light for the Hall of the Board of Education. *4,092 38 

Care of Buildings 999,927 64 

Lectures 63,568 03 

Common School Libraries and Libraries and 

Apparatus 28,780 15 

1 $4,050,958 61 



^1,367,564 72 

660,248 00 

164,158 00 

18,899 00 

2,500 00 

451,864 00 

112,539 00 

58,499 00 

40,000 00 

2,400 00 

333,350 00 

43,000 00 

100,000 00 

2,599 00 

1,147,871 00 

77,700 00 

35,574 00 

£4,618,765 72 



$500,000 00 



$500,000 00 



* This account included expenditures for Heat and Power previous* to 1906. 

t A transfer of $1,000 was made from Rents Account and distributed as follows: $500 to 



Recapitulation of General 

* 

1905 

Account, 
Expenditures, Appropriation 
as per Department for 1906. 
of Finance Books, 
June 30, 1906. 

General School Fund $17,539,982 66 $18,739,422 97 

Special School Fund 4,050,958 61 4,618,765 72 

Total $21,590,941 27 $23,358,188 69 



Percentage of Increase proposed, 1907 Budget over 1906 Allowance. 



School Fund. 



Transfers. 



Total 

Amount Made 

Available 

for 1906 to 

June 30, 1906. 



Departmental Recommended 
Estimate Allowance 

for 1907. for 1907. 



Recommended Recommended 
Increasi 1 >eci 1 as< 

Over Budget from Budgel 

Allowance for Allowam 
1906. [90 



T500 00 
tsoo 00 



51,367.564 72 

1,160,248 00 

164,158 00 

18,899 00 

2,500 00 

451,864 00 
in. 539 00 

58.499 00 

40.500 00 
2,900 00 

333,350 00 

43,000 00 

100,000 00 

2,599 00 

1,147,871 00 

77,700 00 

35,574 00' 



51,367.564 72 

1,379,232 38 

197,650 50 

24,900 00 

2,500 00 

184,765 00 

451,094 09 

99,681 00 

96,500 00 

52,461 25 

2,400 00 

390,278 70 

49,232 00 

116,209 00 

2,599 00 

1,392,459 77 

87,700 00 

33,194 00 



$5,118,765 72 $5,930,421 41 



$1,367,564 72 

760. 248 00 

174,158 00 

19,900 00 

2,500 00 

100,000 00 

451,094 09 

99,681 00 

66,500 00 

45,500 00 

2,400 00 

353,350 00 

45,000 00 

116,209 00 

2,599 00 

1-342,459 77 

87,700 00 

33,194 00 

$5,070,057 58 



$100.00,, ,,,, 

10,000 00 

1,001 00 

100,000 00 







$769 91 
, [,858 00 






8,001 

5,000 


00 
00 




500 00 




00 
00 
00 






16,209 






194,588 
10,000 


77 
00 







2,380 00 



$466,799 77 



$15,507 91 



Transportation Account and $500 to Water Account. 



and Special School Funds. 



Recommended 
Revenue Bonds Total Amount Departmental Recommended Increase 

Authorized Transfers. Made Available Estimate Appropriation Over Budgel 

for 1906. for 1906 to for 1907. for 1907. \ll,,\vance for 

June 30, 1906. 1906. 



$500,000 00 



518.739.422 97 $20,864,976 72 $19,845,870 58 $1,10«,447 61 
5. 118. 765 72 5,930,421 4 1 5,070.057 5S 451,201 s«; 



$500,001. 00 



s--5.S58.188 69 $26,795,398 13 324.015.9jS [6 $1,557,730 47 



IO 

The Three-Mill Tax, and How it Operates. 
The Charter provides that the Board of Estimate and Apportionment shall appro- 
priate for* the General School Fund an amount equal to not less than three mills on 
every dollar of assessed valuation of the real and personal estate of The City of New 
York liable to taxation. This three-mill product has not been deemed sufficient for 
the needs of the schools for several years past, and an extra allowance above the mill 
product has therefore been made. This extra allowance has been as follows: 

Budget Allowance Over Three-Mill Product. 

Extra Allow- 
} ear. Three-Mill Budget ance Above 

Product. Allowance. Mill Product. 

$15,428,19087 $15,651,88349 $223,69262 

1904 16,297,196 75 [6,657,227 2] 360,030 46 

16,921,627 97 17. 783. 868 74 i |.o 77 

1906 17-736.438 68 1 8.730.422 97 1,002.98 1 29 

The assessed valuation for 1906 is $6,305,794,185, making the three-mill 

product for 1907 $18,917,382 55 

The additional amount asked for General School Fund for the" year 1907, 

in excess of the three-mill tax. is 1,947,594 17 

The additional amount recommended for General School Fund for the 

■ 1907 in excess of the three-mill tax is 928,488 03 

Analysis of the General School Fund Estimate. 

The General School Fund estimate for 1907. aggregating $23,864,976.72, constitutes 
the proposed expenditures for the salaries of the teaching force in the public school 
system of the City, including Teachers. Supervisors, Superintendents, Tecturers and 
all other persons engaged in the work of instruction or supervision. 

The appropriation for the General School Fund is made in bulk, and for this reason 
nei separate accounting is kept in the Finance Department of disbursements from this 
fund for each of the thirty-four items mentioned in the Departmental Estimate of the 
Board of Education for the year 10,07. The Bureau of Audits and Accounts of the 
Department of Education distributes expenditures from said General School Fund 
among only thirteen different accounts, and it has therefore been found impracticable 
to institute a detailed comparison of the amounts estimated to be required for the 
several purposes of the General School Fund for 1907. with the estimates and appropria- 
tions and amount.-, made available by transfer for each of the three preceding years, and 
with the approximate corresponding expenditures for each item for the years 1904 and 
1905; but, in so far as such a comparison can be made with the data at hand, it is set 
forth in the comparative table presented herewith and marked Schedule "A.": 



In order to evolve a more satisfactory system of accounting for disbursements 
from the General School Fund, the Board of Estimate and Apportionment, in making 
up the Budget for 1906, distributed the appropriation for said fund among the leading 
items of expenditure included therein, as follows : 

Apportionment of 1906. General School Fund Appropriation as Recommended by the 
Board of Estimate and Apportionment. 

1. Elementary Schools — Salaries of Regular Teachers $14,392,804 14 

2. Elementary Schools — Salaries of Special Teachers 302.03041 

3. High, Training and Normal Schools — Salaries of Teachers 2,048,550 62 

4. Elementary Evening Schools — Salaries of Teachers 467,159 00 

5. Evening High Schools — Salaries of Teachers 227,102 00 

6. Vacation Schools — Salaries of Teachers 7 I -3 I 4 50 

7. Vacation Playgrounds — Salaries of Teachers 54900 00 

8. Evening Recreation Centres — Salaries of Teachers 76,356 00 

9. Baths — Salaries of Swimming Teachers 5.648 00 

10. General Supervision — 

Board of Superintendents 52.500 00 

District Superintendents ' 130,000 00 

Board of Examiners 20,000 00 

Supervisors, Directors, et al '• . . 65,300 00 

11. Compulsory Education — 

Salaries of Attendance Officers 83.700 00 

Salaries of Teachers in Truant Schools 10.356 25 

12. Salaries of Substitutes and per diem Teachers 350,702 02 

13. Evening Lectures — Fees of Lecturers 81,000 00 

14. Corporate Schools — per capita allowance 300,000 00 

$18,739,422 07 



As a basis for considering each of the thirty-four different items in the 1907 Gen- 
eral School Fund estimate separately, in order to get at the nature of the proposed 
increases of expenditure for 1907, the following schedule is presented, comparing the 
estimate for 1907 with that of 1906: 



14 

SCHEDULE "B." 

Analysis of 1907 and 1906, General School Fund Estimates, as Presented to the Board 
of Estimate, Showing Increases and Decreases. 



No. 

of 

Item. 



Estimate of 

1907. 

All Boroughs. 



Estimate of 

1906, 

All Boroughs. 



Estimates of 1907 and 
1906 compared. 

f , 

Increase. Decrease, 



Elementary Schools. 

1. For salaries of persons now employed, 

May 31, 1906, in elementary schools, 
computed at the rates which will be 
operative December 31, 1906 $14,052,589 00 $13, 344, 825 00 $707,-04 00 

2. For annual automatic Davis Law incre- 

ments for persons mentioned in item 

1, above 207,76304 193,42739 14-33565 

3. To fill vacancies existing in elementary 

schools at the time of preparation 

of this estimate 521,045 00 336.450 00 185,195 00 

4. To provide for increased register up to 

December 31, 1906, estimated at 5 

per cent, over December 31, 1905... 425,810 00 364,400 00 01,410 00 

5. To provide for increased register dur- 

ing 1907, estimated at 5 per cent... 270,728 33 229,481 25 41,247 08 

6. For additional compensation for female 

teachers of boys' and mixed classes 

at $60 per annum, as per statute.. 405.042 00 376,464 00 28,578 00 

Total $15,883,577 37 $14,845,047 64 $1,038,529 73 



High and Training Schools. 
7. For salaries of persons now employed 
May 31, 1906, in high and training 
schools, computed at the rates which 
will be operative December 31, 1906 $2,014,745 00 *$i,8i8,86s 00 

8. For annual automatic Davis Law incre- 

ments for persons mentioned in item 

7, above 38,000 63 33,178 13 

9. To fill vacancies existing in high 

schools at the time of preparation 

of this estimate 32,180 00 22,450 00 

10. To provide for increased register in 

high schools up to December 31, 
1906, estimated at 125^2 per cent, 
over December 31, 1905 78,550 00 71,600 00 

11. To provide for increased register in 

high schools during 1907, estimated 

at i2 l / 2 per cent 100,228 33 90,857 49 

f2. To fill vacancies existing in training 

schools at the time of preparation 

of this estimate 4,400 00 

13. To provide for increased register in 

training schools during 1907; also 

to provide for promotions from as- 
sistants to first assistants 17,100 00 11,600 00 

Total $2,285,203 96 $2,048,550 62 



Truant Schools. 

14. For salaries of all persons now em- 

ployed, May 31. 1906, in truant 
schools, computed at the rates which 
will be operative December 31, 
1906 

15. For annual automatic Davis Law incre- 

ments for persons mentioned in item 
14, above 

Total 



$195,880 00 
4,822 50 
9,730 00 

6,950 00 

9,370 84 
4,400 00 

5,Soo 00 
$236,653 34 



$8,960 00 




$ 




$1 


.100 00 


166 42 






296 25 




129 83 


$9,126 42 


$ 


10 


.356 25 


$1 


,229 83 



Includes $52,500 estimate for salaries of teachers in the Tamaica State Normal School. 



15 



^°- Estimate of Estimate of 

of 1907, 1906, 

Item. All Boroughs. All Boroughs. 

Special Branches. 

16. For salaries of persons now employed, 

May 31, 1906, as teachers of 
special branches in elementary 
schools, computed at rates which 
will be operative December 31, 1906 $402,795 00 $379,530 00 

17. For annual automatic Davis Law incre- 

ments for persons mentioned in item 

,r t l6 fin abOV f"- :•/•■••■■ i S.169SS 4,675 44 

15. lo nil vacancies existing in corps of 

teachers of special branches in ele- 
mentary schools at the time of prep- 
aration of this estimate 41,300 00 19,900 00 

19. To provide for increased register from 
September 1, 1906 to December 31, 
IQ0 ~ 49, 2 5o 00 47,925 00 

Total $498,514 58 $452,030 44 

Evening Schools. 

20. For elementary evening schools $440,260 00 $467,159 00 

21. For evening high schools 248,058 00 227,102 00 

Total $688,3 18 00 $694,261 00 

Vacation Schools and Playgrounds, Recre- 
ation Centres and Baths. 

22. For vacation schools $71,784 00 $71,314 50 

23. For vacation playgrounds 86,900 00 54,900 00 

24. For evening recreation centres 98,800 00 76,356 00 

25. For baths IO , 2 2o 00 5,648 00 

Total $267,704 00 $208,218 50 

General Supervision. 

26. For Board of Superintendents $62,000 00 $52,500 00 

27. For District Superintendents 130.000 00 130,000 00 

28. For Board of Examiners 20,000 00 20,000 00 

29. For Supervisors, Directors, et al 66,999 99 65,300 00 

Total $278,999 99 $267,800 00 

Attendance Officers. 

30. For salaries of present corps of Attend- 

ance Officers . $93,600 00 $83,700 00 

31. 1'or salaries of additional Attendance 

Officers 2,100 00 12,300 00 

' " tal $95,700 00 $96,000 00 



Estimates of 1907 and 
1906 compared. 

, — — a . 

Increase. Decrease, 



$23,265 00 

494 14 

21,400 00 

r,325 00 

$46,484 14 

$26,899 00 

$20,956 00 

$20,956 00 $26,899 00 

$469 50 

32,000 00 

22,444 00 

4,572 00 

$59,485 50 

$9,500 00 

1,699 99 

$11,199 99 

$9,900 00 

$10,200 00 

$9,900 00 $10,200 00 



No. 

of 

Item. 



16 



Estimate of Estimate of 

1907, 1906, 

All Boroughs. All Boroughs. 



Estimates of 1907 and 
1906 compared. 






.\l iscellaneous. 
,i-. For corporate schools... 



33. For Lecturers' fees 

34. Substitutes in place of absentees; also 

for per diem teachers 

( ',] and total $20, 



$300,000 00 
81,000 00 
476,83-' 40 



$300,000 00 

81,000 00 

02 02 



3,130 38 



,976 72 $19,403,966 47 $1,499,339 °8 $38,328 83 



Net increase, estimate of 1907 over estimate of 1906 $1,461 



Items 1, 2, 3, 4, 5, 6 and 34. The Elementary Schools. 

The bulk of the proposed expenditures from the General School Fund for thi 
1907 is for the salaries of Teachers. Principals and Substitutes in the elementary day 
schools of the City, which schools employ aboul 90 per cent, of the entire teaching 
corps. As stated in the estimate presented by the Board of Education, the number of 
regular Teachers employed in said schools May 31, igo(>, aggregates 13,132. In addition 
to this number, 237 Substitutes were employed as additional Teachers to do clerical 
work, at $3 per day, beside- such Substitutes a* are employed from time to time to fill 
the places of absentees. 

The estimate for Substitutes, in place of absentees, and for additional per diem 
Teachers who act as clerks (item 34 of the 1907 estimate) is consolidated with the 
estimate for elementary schools, because most of the disbursements for such purposes 
are for said schools, expenditures for Substitutes in the High and Training Schools 
being relatively very small, and also because items 1 to 6 and item 34 are held 
together by the Board of Education in making its annual statements. 

The total estimate for 1907 for salaries of Teachers in the elementary scl 
including $476,832.40 for Substitutes and per diem Teachers, aggregates $16,360,409.77. 
This amount represents an increase of $1,114,660.11 over the estimate for the same 
purpose for the year 1906, and an increase of $2,388,598.64 over the actual disbursements 
for said purpose during the year 1905, as per figures furnished by the Auditor of the 
Department of Educal 

That the estimate of the amount of money required to provide salaries for the year 
1907 for Teachers in Elementary Schools is too large would appear from the fact that 
it represents an increase of $1,527,976.28 over the amount set aside by the Board of 
Education for said purpose during the current year ; whereas the annual reports of the 
Department of Education show that the actual disbursements for salaries for Teachers 
in the elementary schools for the year 1905 represent an increase of only $640,574.68 
over corresponding expenditures for the preceding year. This will appear from the 
following statements: 



17 

Expenditures for Salary Account of Elementary Schools. 

Proposed expenditures for salaries for elementary schools for 1907 $16,360,409 yy 

Amount set aside by Board of Education for salaries for elementary 

sch( nils for 1900, including substitutes 14.832,433 49 

Increase asked for $1,527,976 28 

Total expenditures for salaries for elementary schools for year ending 

December 31, 1905 $13,971,811 13 

Total expenditures for salaries for elementary schools for year ending 

December 31, 1904 13,331.236 45 

lucre.' se for 1 005 $640,574 68 

It would appear that the growth of the elementary division of the public school 
system at the present time, and the consequent increased demand for Teachers therein 
does not justify the estimate of the Board of Education of the amount of money that 
will be required for said schools during the coming year. As a result of the analysis 
presented in this report, it is recommended that a total deduction of $748,578 be n 
in said estimate , as folli 

Deductions in Elementary School Estimate for 1 907, as Recom- 
mended in This Report. 

Item 1 $50,000 00 

Because proposed expenditures for clerical work are approximately 
$50,000 greater than need be. 

Item 3 ■ $ioo.oo< 1 00 

Because the estimated increase in the elementary teaching co 
to be provided for in the 1907 Budget is nol justified by the facts 
presented concerning the same. 

Items 4 and 5 150.000 CO 

Because the estimates of the amount of money that will be required 
to provide for increased registration in Elementary Schools are based 
upon an estimated increase of 5 per cent., whereas the actual rate of in- 
crease in said schools at the present time is considerably less. 

Item 6 28.578 00 

Entire increase estimated to be required to provide $60 bonus for 
teachers of boys' and mixed classes eliminated because expenditures for 
additional compensation for Teachers of mixed classes are already 
larger than need be, 

Item 34 420.000 00 

Because an asset of approximately $420,000 will become available 
during 1907 through the withdrawal of Teachers provided for in Item 
t, air ■ 

total deduction recommended in Elementary School estimate. $748,578 00 



i8 

Item I — The estimate of money that will he required to provide salaries for 
teachers in the Elementary Schools during the coming year is computed upon the 
basis of the amount that will be required to pay the salaries of persons employed in 
said schools last May at the rates which will be operative December 31, 1006. Item 1, 
of the Departmental Estimate of the Board of Education for 1907, aggregating $14,- 
052,589. is presented as an actual name by name computation of the amount of money 
that will be required to provide salaries for said teachers at said rates. Starting with 
this as a basis, five different items of estimated increase in expenditure for 1907 ire 
added as follows : 

For automatic Davis law increments. 
To fill vacancies. 

To provide for increased register up to December 31. 1006. 

To provide for increased register during 1907, and for additional compensation for 
female teachers of boys' and mixed classes. 

Expenditures for Clerical Services. 

The estimate given in Item 1 above provides salaries for the year 1907 for ap- 
proximately So regular teachers who are now doing clerical work in the Elementary 
Schools at an average annual salary of $1,204; whereas such work is supposed to be 
done by substitute teachers at $3 a day, or an average annual salary of $576. The 
Board of Education has reduced expenditures for clerical services in the Elementary 
Schools approximately $150,000 per year since 1903 by adopting the policy of 
having such work done by per diem substitutes instead of regular teachers. It is 
possible to make a further reduction of approximately $50,000 per year on said score. 
Inasmuch as the policy of employing substitutes to do clerical work should be carried 
to the full as speedily as practicable, it is recommended that $50,000 be deducted from 
the 1907 estimate for Elementary Schools. 

Davis Law Increments. 
Item 2 — In the estimate for Elementary Schools, aggregating $207,763.04 is for 
persons mentioned in Item 1, above, figures based upon an actual name by name com- 
putation. Said increments are mandatory and the amount asked for should therefore 
he granted in full. 

To Fill Vacancies. 

[tem 3 above, aggregating $521,645, represents the amount of money which it is 
estimated will be required to provide salaries for the year 1907 for Teachers appointed 
u< rill vacancies which existed in the elementary schools at the time the estimate for 
said year was made up. such classes being in charge of substitutes at said time. 

A corresponding item appeared for the first time in the Board of Education 
departmental estimate for the year 1905. the amount asked for said purpose during 



19 

that year being $386,450. In explanation of the appearance of this new item of ex- 
penditure in the annual estimate it was stated that on account of reduced school 
appropriations for the year 1904 the Board of Education had been obliged to resort 
to the policy of filling vacancies which occurred toward the close of the school year 
by the employment of substitute Teachers instead of by the appointment of regular 
Teachers, thereby saving the difference between a substitute's pay and that of a regu- 
lar Teacher. 

In the Board of Education estimate for 1906 submitted a year ago it was stated 
that $336,450 would be needed to provide salaries for Teachers appointed to fill 
vacancies existing when said estimate was prepared, and this year the corresponding 
amount asked for said purpose has risen to $521,645. Inasmuch as the year ending 
last December closed with a surplus of $200,000 in the General School Fund, which 
surplus was turned over to the General Fund for the Reduction of Taxation, it can 
hardly be claimed that the large number of vacancies reported as existing when the 
1907 estimate was prepared is due to any lack of funds. 

In fact, it is very difficult to account for the magnitude of Item 3 in the estimate 
for the coming year. It is based upon a report from the Committee on Nomination, 
Transfer and Assignment to the Board of Superintendents, under date of July 2, 
1906 (Document A, page 4, of 1907 estimate), in which report 686 vacancies are 
enumerated as existing May 31, 1906. 

Document A mentioned above is a remarkable document, in which the Board of 
Superintendents estimates that it will be necessary to provide salaries for an increase 
of 2,028 additional regular Teachers for the elementary schools in the Budget for 
1907, whereas, a comparison of the figures presented by the Board of Education in 
the departmental estimate for 1907 with corresponding figures presented for the 
preceding year shows that the total number of Teachers employed in the elementary 
schools May 31, 1905, was 13,132, as against 12,480 on May 31, 1904, an increase of 
only 652. The Board of Superintendents proposes to provide for an increase of over 
15 per cent, in the teaching corps of the elementary schools in the Budget for 1907, 
against an actual increase of approximately 5 per cent, in said corps during the year 
ending last May. This accounts for the fact that the proposed expenditures for 
salaries of Teachers in the elementary schools for 1907 exceeds the amount set aside 
by the Board of Education for said schools for the current year by $1,527,976.28, 
whereas the actual increase in corresponding expenditures for salaries of Teachers 
in the elementary schools for 1905 exceeded those of the preceding year by only 
$640,57408. 

Of course, in considering the needs of any institution which employs over 13,000 
people, it is always possible to enumerate a hundred or more potential vacancies which 
theoretically ought to be filled, but which practically never are. It is therefore 
recommended that a deduction cf $ico 3 oco be made in the 1907 estimate (Item 3, 



20 

aggregating $521,645) of the amount of money that will be needed to provide for 
vacancies existing in the elementary schools when said estimate was made up. 

Estimated Increase in Registration Too Large. 

For several years past the Board of Education estimate of the amount of money 
required to provide salaries for additional teachers needed on account of the increase 
in the number of pupils who register in the elementary schools from year to year has 
been too large. The estimate for said purpose for two years past has been based on an 
estim?ted increase in registration of 5 per cent, from December to December following. 
whereas the actual increase has fallen much below 5 per cent. 

In the estimate for iQc6. Item 4 (corresponding to Item 4 in estimate for 1007) was 
based upon an estimated increase of 5 per cent., or about 27,000 pupils in the registration 
m the elementary schools between December 31, T904. and December 31. 1005. whereas 
the City Superintendent's report concerning the registration in the schools for the 
month of December, 1005. submitted to the Board of Education on January 24. 1906, 
shows that the increase in registration during the period named was only 2.93 per cent. 
The City Superintendent's figures are as follow s ; 

Total Registration in Elementary Schools. 

! lecember, 1904 533-5i8 

! lecember, L')05 549.144 

Increase in number 15.626 

Per cent, of increase 2.93 

In the Board of Education estimate for 1907, the estimate of the amount required 
to provide for increased registration in the elementary schools (Items 4 and 5) is again 
based on an estimated increase of 5 per cent, in registration. It is too soon as yet to 
get reliable figures concerning the registration during the present school term, which 
opened on September 10, but the facts already at hand show that the registration is not 
so great a^ was anticipated. There can be no doubt that the amount asked for in said 
items, aggregating $696,538.33, to provide for increased registration up to December 31. 
1 <)(>(> (Item 4), and during 1907 (Item 5), is considerably too large. It is therefore 
recommended that a deduction of $150,000 be made in the estimate for elementary 
schools for 1907 on this score. 

Estimate fur $60 Bonuses Too Large. 
Item 6 of the 1907 estimate, aggregating $405,042, is to provide additional com- 
pensation for female teachers of boys' and mixed classes, such teachers being entitled 
to a bonus of $60 per year under the statute. The IC07 estimate of the amount of 
money which will be required to pay said bonuses to teachers of boys' and mixed 
classes exceeds the 1906 estimate for the same purpose by $28,578 



21 

An examination of the facts presented in the detailed analysis of the above item 
which is given in the departmental estimate of the Board of Education, and a com- 
parison of the said facts with the corresponding data presented a year ago by said 
Board, and with the conditions which were found to exist in the schools in 1904., when 
the Finance Department investigated the matter now under consideration, shows that 
the number of teachers receiving such bonuses is again creeping up and that it tends 
to increase beyond its legitimate limit. 

Following upon the Finance Department investigation of possible economies in the 
Elementary School System of the City in 1004, an effort was made by the Board of 
School Superintendents to reorganize the Elementary Schools in such a way as to 
dispense with unnecessary mixed classes, and as a result the estimate presented for this 
item of expenditure for the year 1906 was $5,026 less than the corresponding estimate 
for the year preceding This shows that something had been accomplished in the way 
of effecting a needed reform The practice had prevailed of so organizing the classes 
in the Elementary Schools of the City as to secure an additional compensation of $60 
per year for as many teachers as possible, and in this way more 'mixed classes were 
funned than were really necessary. 

It is therefore recommended that the increase asked in item 6 of the 1907 estimate. 
viz.: $28,578 as against the corresponding estimate for (lie current year, be not 
granted. 

An Available Asset for Substitute Account. 

Item 34 of the General School Fund estimate for 1907, aggregating $476,832.40, 
constitutes the proposed expenditures for salaries of substitutes in place of absentees 
and for per diem Teachers who are employed to do clerical work. It would appear 
that there will accrue during the coming year through the withdrawal of Teachers 
an available asset of approximately $420,000, which should be set over against this 
estimate, thereby reducing it by said amount. 

In making up the annual estimate of the amount of money needed to provide 
for Teachers in the elementary schools for any given year, the Board of Education 
up to this time has failed to take account of Teachers who from time to time resign, 
are retired or withdraw from service because their licenses have been revoked. Sal- 
aries are provided for said Teachers for the whole of a given year in Item 1 of recent 
departmental estimates of the Board of Education. The proceedings of the Board 
of Education meetings for the current year show that between January 1, 1906, and 
July 1, 1906, 156 Teachers resigned and 187 were reported for retirement, making an 
aggregate of 343 withdrawals for six months. All of said Teachers had salaries pro- 
vided for them up to December 31, 1906. in Item 1 of the departmental estimate for 
the current year. 

It would thus appear that over against the estimate of the amount of money that will 
be required to pay substitutes in the elementary schools for any given year should be 



22 

set an asset which will be made available through the withdrawal from service of 
Teachers for whom salaries have already been provided. Although in making up its 
departmental estimate the Board of Education takes no account of moneys which 
accrue on account of salaries provided for Teachers who withdraw from service, it 
makes a large deduction on said score when it comes to apportion the General School 
Fund for any given year. This will appear from the last item of the following ex- 
tract from a resolution adopted by the Board of Education on January 10, in which 
resolution it apportioned the General School Fund for the current year: 

Apportionment of the 1906 General School Fund, as Made by the Board of Education. 

Elementary Schools. 

For salaries of persons employed from May 31, 1905, plus automatic in- 
crements, and inclusive of so-called bonus salary for teaching boys' 
and mixed classes ..." $13,914,716 59 

For salaries of persons employed between May 31. 1905, and December 

3i IQOS 616.061 24 

For salaries of new Teachers during 1906, including substitutes who 
may be employed in vacancies during the year, and for Teachers to 
fill vacancies now existing 250.515 86 

Total $14,781,293 49 

Less salaries of persons who have withdrawn from service between 

May 31, 1905, and December 31, 1905 ^48.860 00 

Ne t total $1 4,432,433 49 

As appears in the above resolution, when the Board of Education came to fix 
the amount to be set aside for elementary schools for the current year it made a 
deduction of $348,860 from its own estimates as submitted to the Board of Estimate 
and Apportionment on account of persons who withdrew from service during the 
last seven months of last year. Salaries for said persons had, of course, been pro- 
vided for in Item 1 of the estimate for the current year. 

In order to determine the facts concerning the balances which accrue from the 
annual salary appropriations of the Board of -Education because of teachers who with- 
draw from service, examinations have been made in the past by the Investigations 
Division of the Department of Finance as to all payments for salaries of Teachers 
in the public schools of the City for the years 1903 and 1904. The result of said 
examination was as follows : 

Board of Education Salaries Account for 1903 and 1904, combined — 

Total amount of money appropriated for teachers who afterwards 

withdrew from service $1,148,534 00 

Balance of above salary appropriation unused because of said with- 
drawals from service 522,151 00 



23 

Of the above balance of salary appropriations unused because of resignations, re- 
tirements, deaths and teachers who were dropped because their licenses had not been 
renewed, $241,039.37 is for the year 1003 and $281,111.70 is for the year 1904. Estimated 
at the rate of increase which prevailed in 1904, as against 1903, the unused balance of 
the salary appropriation for the year 1907, on account of withdrawals, would approxi- 
mate $440,000. 

In the light of the above facts, it is recommended that a deduction of $440,000 be 
made from the 1907 estimate of the amount of money which will be required to provide 
salaries for teachers in the public schools, said deduction to be apportioned as follows: 
$420,000 from estimate for elementary schools, and $20,000 from estimate for high 
schools. 

It is further recommended that the amount apportioned to the elementary schools 
be set over against Item 34 of the 1907 estimate, aggregating $476,832.40. This will 
make the appropriation recommended for money provided for substitutes in place 
of absentees and per diem Teachers for the year 1907 aggregate $56,832.40. 

The deductions herein recommended reduce the total estimate as presented by the 
Board of Education for the elementary schools for 1907 ($16,360,405.77) to 
$15,611,831.77. That this amount would appear to be ample for the needs of said 
schools during the coming year is seen from the following recapitulation ■ 

Elementary Schools — Salaries of Teachers. 
Expenditures for elementary clay schools for the year 1904, including 

truant schools, as per Eoard of Education Annual Report $13,331,236 45 

Expenditures for elementary day schools for the year 1905, including 

truant schools, as per Auditor Cook's statement 13,971,811 13 

Amount apportioned to the elementary schools for the year 1906 by the 

Board. of Education, including $400,000 set aside to pay substitutes 14,832.433 49 
Amount recommended in this report to be appropriated for the 

Elementary Schools for 1907 15,611,831 77 



Items 7 to 13, Inclusive— High and Training Schools. 

The secondary schools of 'the City include twenty-three High Schools and three 
Training Schools for teachers. The estimate of the amount of money needed for the 
maintenance of these schools during the year igo7 is $2,285,203.96, as against 
$2,048,550.62. which amount was the estimate submitted by the Board of Education for 
the maintenance of said schools for the current year, an increase of $236,653.34. 

This increase is distributed among the several items of High and Training School 
expenditure, as follows: 

Item. 

7. For salaries of persons now employed $105,880 00 

8. For Davis Law increments 4.822 50 

9. To fill vacancies 0.73000 



2 4 

Item. 

SO. To provide for increased registration up to December 31, 1906 6,950 00 

11. For increased registration during 1907 9,3?o 84 

12. To fill vacancies in Training Schools 4.400 00 

13. To provide for increased registration in Training Schools, also for 

promotion to teachers 5,500 00 

Total increase asked for 1907 $236,653 34 



The total disbursements for High and Training Schools for the year 1905, as per 
Auditor Cook's annual financial statement, aggregate $1,731,149.12. From this it will 
appear that the amount estimated to he required for the support of the said schools 
during 1907 is $554,054.84 greater than the amount actually expended on these schools 
during the year 1905. 

In making up the Budget for 1506 the Board of Estimate and Apportionment 
granted the entire amount asked for by the Board of Education for the support of 
High and Training Schools, viz.: $2,048,550.62. This was done because of the claim 
made that the growth of said schools was so extraordinary as to need unusual increases 
in tlic annual appropriations made for their maintenance. However, when the Board 

ducation came to apportion the General School Fund for 1906, among the various 
objects of expenditure included therein,, said Board reduced the appropriation recom- 
mended by the Board of Estimate and Apportionment and set aside only $2,027,195.78 
for said, schools, a deduction of $21,354.84. 

Of the total deduction of $21,354.84 made in the amount recommended by the 
Board of Estimate and Apportionment for the maintenance of High and Training 
Schools, $19,382.51 was on account of Teachers who had withdrawn from service for 
whom salaries had evidently been provided in the 1906 estimate, as submitted by the 
Board of Education. It is therefore clear that in making up the High and Training 
School estimate, as in making up the Elementary School estimate, previously con- 
sidered in this report, no allowance was made by the Board of Education for salaries 
of Teachers who would withdraw from service during the school year, but when 
said Board came to apportion the Budget allowance for High and Training Schools, a 
deduction of $19,382.51 was made on this score. It is also clear that this deduction 
should have been made in making up the original estimate for 1906. It is therefore 
recommended that a deduction of $20,000, on account of resignations, be made from 
the 1907 estimate for High and Training Schools, as submitted by the Board of 
Education. 

In addition to this it would appear that a further deduction should he made in the 
High and Training School estimate for 1907, because the amounts asked for to 
provide for increased registration in the High Schools up to December 31, 1906 
(Item 10), and during 1907 (Item 11), are larger than the actual rate of increase in 



25 

said schools at the present time and during the past year will justify. Said estimates 
are based upon an estimated increase of 12J/2 per cent, from December to December — 
say 2,500 pupils for 1906, and 2,800 pupils for 1907 — whereas official statistics for 
December, 1905, as presented to the Board of Education by the City Superintendent of 
Schools, January 24, 1906, show an increase in registration for the past year of only 6.47 
per cent. The City Superintendent's figures are as follows : 

Total Registration in High Schools. 

December, December, Increase in Per Cent. 

1904. 1905. Number. of Increase. 

18,746 19,959 1,213 6 -47 

As stated in Document B, page 75 of the Departmental Estimate of the Board 
of Education for the year 1907, the average registration in the High Schools of the City 
for the entire year ending July, 1905, is 20,770, as against a corresponding registration 
for the year ending July, 1904, of 19,330. From this it appears that the average in- 
crease for the school year ending July, 1905, was 1,440 pupils, or 7.45 per cent. The 
increase in the average register in High Schools for the year ending July, 1904, was 
2,265 an d for the year ending July, 1903, 1,880. 

That 7.45 per cent, would be a generous basis upon which to calculate future in- 
creases in the High Schools is shown by the fact that an investigation of the actual 
registration in the High Schools of the City at the present date (September 28, [906) 
shows that the actual rate of increase in the registration in said schools at the present 
time is decreasing, and has been ever since the culmination in 1904 of the first great 
influx of pupils which followed upon the institution of a High School system in this 
City. The registration in the High Schools at the present date is considerably less 
than was anticipated in June, when the 1907 estimate was made up. 

From the facts just stated it therefore appears that the estimate of the amount 
of money required to provide for increased registration in the High Schools for 1907. 
Items 10 and n of the estimate aggregating $178,778.33, is considerably too large 
because it is based upon an estimated increase of 12J/2 per cent, per year, whereas the 
actual rate of increase at the present time is much less than said per cent. It is therefore 
recommended that $50,000 be deducted from said estimate for 1907, which deduction 
will still leave a very large margin for estimated increases in registration in the High 
Schools. 

The two deductions recommended, viz., $20,000 on account of resignations of 
teachers for whom salaries are provided, and $50,000 on account of exaggerated esti- 
mate of amount of money needed for increased registration, make the aggregate amount 



26 

recofnmended for High and Training Schools for the year 1907 $2,215,203.96, which 
appropriation, if made, will represent an increase of $188,008.18 over the amount set 
aside for said schools by the Board of Education for the current year. 

That the appropriation herein recommended for High and Training Schools 
would seem to be ample for the maintenance of said schools during the coming year 
will appear from the following recapitulation : 

High and Training Schools — Salaries of Teachers. 

Expenditures for High and Training Schools for the year 1904, as per 

Board of Education Annual Report $1,598,8-39 96 

Expenditures for High and Training Schools for the year 1905, as per 
statement furnished by Auditor Cook of the Department of Educa- 
tion 1,731,149 12 

Amount apportioned to High and Training Schools for the year of 1906 
by the Board of Education in apportioning the Budget allowance 
for the current year 2,027,195 78 

The amount recommended in this report to be appropriated for 

High and Training Schools for the year 1907 2,215,203 96 



Items 1 4 and 1 5— Truant Schools. 

The total estimate of the amount of money which will be required to provide for 
the salaries of teachers now employed in the Truant Schools of the City during the 
year 1907 is $9,126.42, of which amount $1,833.75 is for the Truant School in Man- 
hattan, and $7,292.67 for the one in Brooklyn. As this estimate represents a decrease 
of $1,229.83, as compared with the corresponding estimate for 1906, it is recommended 
that it be granted in full. 



Items 16, 17, 1 8 and 1 9— Special Branches. 

For paying the salaries of teachers of so-called Special Branches in the Elementary 
Schools of the City, it is estimated that $498,514.58 will be required for the year 1907. 
This estimate exceeds the corresponding estimate for the current year by $46,484.14, 
and the actual amount expended for special teachers during the year 1905 by $114,998.54. 

Item 16 of the 1907 estimate, aggregating $402,795, is for paying the salaries of 
special teachers now in the employ of the Board of Education, and Item 17, aggre- 
gating $5,169.58, is to provide the annual Davis Law increments for persons included 
in Item 16. The remainder of the special school estimate, $90,550, is to provide 



salaries for teachers win mi it is proposed to employ to fill vacancies existing in the 
corps of special teachers at the present time, and to provide for the increase in regis- 
tration in the Elementary Schools between September i, 1906, and December 31/1907. 
The additional teachers whom it is proposed to employ are as follows : 

Additional Special Teachers Proposed for 1907. 



For New Positions 
For Vacancies Exist- Occurring Between 
Name of Position. ing May 31, 1906. Sept. I, 1906, and 

Dec. 31, 1907. 

Teachers of Cooking 17 30 

Teachers of Drawing 1 

Teachers of Physical Training 6 2 

Teachers of Music 1 2 

Teachers of Shop Work 19 35 

Inspector of Ungraded Classes . . 1 

It appears that $76,275 of the $90,550 increase asked for special Teachers in 1907 
is to provide salaries for 47 additional Teachers of Cooking and 54 additional Teachers 
of Shop Work. Said Teachers are not supervisors, but simply class Teachers, and 
as instruction in these two special branches should be gradually extended to all 
grammar schools throughout the City, it is recommended that $50,000 of said increase 
be granted. As for the increase asked for to provide salaries for special Teachers 
of Music, Drawing and Physical Training, it should be eliminated, because the 
number of special Teachers of said branches is already far in excess of the actual 
needs of the schools, there being at the present time a large number of superfluous 
supervisors of special branches in the elementary schools whose services should be 
dispensed with rather than additions made to the existing corps. 

After a far-reaching investigation of the whole matter of so-called special Teachers 
in the elementary schools of the City, this Bureau recommended a year ago. in the 
report previously mentioned, that the appropriation for salaries of special Teachers 
for the year 1906 be fixed at $302,030.44, which recommendation was adopted by the 
Board of Estimate, said amount being specified as for salaries of special Teachers in 
a recommendation embodied in the 1906 Budget and afterwards transmitted to the 
Board of Education. Inasmuch as additional Teachers of Cooking and Shop Work 
are needed in order to extend the instruction in these branches, it is recommended that 
the appropriation for special Teachers for the year 1907 be fixed at $352,030.44. an 
increase of $50,000 over the appropriation recommended by the Board of Estimate 
and Apportionment for the same purpose for the current year. 



28 

Items 20 and 21, Evening Schools. 

The total expenditures for the evening schools of the City during the year ending 
December 31, 1904, as per Board of Education annual report, aggregate $450,948.15. 
Because of certain reductions which the Board oi Education had made within said 
year in the number of sessions in these schools and the salaries paid to Principals 
and Teachers, there was a general complaint that the evening schools were suffering 
from lack of funds. For this reason when the estimate for 1906 was presented a year 
ago by the Board of Education, it was recommended by this Bureau that the entire' 
appropriation asked for evening schools, viz., $694,261, be granted in full. This 
recommendation was adopted by the Board of Estimate and Apportionment. When 
the Finance Committee of the Board of Education came to apportion the General 
School Fund for 1906 it set aside the full amount suggested by the Board of Esti- 
mate and Apportionment for use in the evening schools of the City during the cur- 
rent year. 

It is now clear that the appropriation asked and granted for the evening schools 
for tin- current year was more than was needed, and consequently the Board of Edu- 
cation presents a smaller estimate for evening schools for ,1907 than was presented 
tor the current year. The estimate for said schools for the coming year is $688,318. 
as against $694,261 for 1906, a decrease of $5,943. 

The estimate for 1907 is apportioned among high and elementary schools as fol- 
lows: 

1907 Estimate for Evening Schools. 

For elementary evening schools $440,260 00 

For evening high schools 248,058 00 

Total $688,318 00 



According to a statement furnished to this Bureau by the Auditor of the De- 
partment of Education, the expenditures for evening schools during the year ending 
December 31, 1905. were as follows: 

1905 Expenditures for Evening Schools. 

Elementary evening schools, salaries of Teachers $378,849 99 

High schools — evening — salaries of Teachers 186,456 92 

Total $565,306 91 



Inasmuch as the estimate for evening schools fur the coming year is less than 
the amount set aside for said purpose by the Board of Education for the current 
year, it is recommended that said estimate be granted in full. 



2.9 

Items 22, 23, 24, 25-Vacation Schools and Playgrounds, 
Recreation Centres and Baths. 

The proposed expenditures for vacation schools, vacation playgrounds, evening 
recreation centres and baths for the year 1907 are as follows : 



Estimate Estimate Increase 

Name of School. for 1907. for 1906. Asked For. 



For Vacation Schools $71,78400 $71.31450 $46950 

For Vacation Playgrounds 86,900 00 54,900 00 32,000 00 

For Evening Recreation Centres 98,800 00 76,356 00 



For Baths 



-'-'.444 00 
1 0,220 00 5.64S 00 4,57- or 

Total $267,704 00 $208,218 50 $59,485 5» 



As will be seen from the above statement, the total estimate for vacation schools, 
vacation playgrounds, recreation centres and baths for the year 1907 aggregates 
$267,704, as against a corresponding estimate of $208,218.50 for the current year, an 
increase of $59,845.50. 

The appropriation recommended by the Board of Estimate and Apportionment 
for said schools for the current year was the same as the estimate, viz. : $208,218.50, 
which amount was set aside for said schools for the current year by the Board of 
Education. 

The estimated cost of 31 vacation schools for the past summer from July 9 to 
August 18, as given in a report submitted to the Board of Education by the Com- 
mittee on Evening Schools and Vacation Schools and Playgrounds July 9. 190/). is 
$56.394. The actual expenditures for said schools for the year ending December 31, 
1905, aggregate $56,773.87. It is proposed to open 10 new schools for tin- season of 
1907 at an aggregate cost of $15,390. It is recommended that the increase asked for 
this purpose be granted, thereby making the appropriation for 1907 the same as the 
estimate submitted. 

1 he estimated cost of 75 vacation playgrounds for the past season from July 9 to 
September 1 was $54.34°- The actual expenditures for vacation playgrounds for the 
preceding summer of 1905 was $53,711.97. For the summer of 1907 it is proposed to 
open 25 additional playgrounds at an aggregate cost of $12,560. It is further proposed 
to furnish music for the evening roof playgrounds during the season of 1907 at an 
estimated cost of $20,000. It is recommended that $7,500 of the proposed increase for 
additional playgrounds be granted, thereby making the appropriation for summer 
playgrounds for 1907 aggregate $62,400 as against $54,900 for the current year. 
Said increase will provide for the opening of 15 additional playgrounds during the 
coming season. 



3o 

The estimated cost of maintaining the evening recreation centres from January 
i to June i of the current year (125 nights) is $43,635. When said centres are 
opened again in October for the coming winter season of 1906 and 1907, it is proposed 
to make substantial additions to the teaching corps as follows : 

Proposed Additional Teachers for Evening Recreation Centres. 
7 Principals, at $4 per night. 
10 Teachers, at $2.50 per night. 
10 Assistant Teachers, at $1.50 per night. 
4 Librarians, at $2.50 per night. 
9 Junior Assistant Teachers, at $1 per night. 
6 Pianists, at $2 per night. 
3 Bath Teachers, at $2 per night. 

If the corps of teachers provided for the evening recreation centres is increased, as 
shown above, the estimated cost of said schools for the remainder of the current year 
will aggregate $37,050; and on the same basis $98,800 would be required to maintain 
said schools during the year of 1907. 

The total expenditures for recreation centres during the year ending December 31, 
1905, aggregates $51,835.31. The amount recommended by the Board of Estimate and 
Apportionment and set aside by the Board of Education for the current year is 
$76,356. Investigations made by this Department during the past three years show 
that expenditures for teachers' salaries in the evening recreation centres tend to out- 
run the actual need of instructors in said schools. It is therefore recommended that 
the appropriation for recreation centres for 1907 be fixed at $81,356. an increase of 
$5,000 over the corresponding appropriation for the current year. 

The increase in the estimate for baths, viz.: $4,572, is largely due to the fact that 
the baths are to be kept open a greater number of days during the coming year. It 
is therefore recommended that it be granted in full. 

The appropriations herein recommended for the several school activities now under 
consideration are as follows: / 

Vacation Schools and Playgrounds, Recreation Centers and Baths. 

Appropriations Increase Over 

Recommended Appropriations 

for 1907. Made for 1906. 

Vacation Schools $71,78400 $46950 

Vacation Playgrounds 02,400 00 7-500 00 

Evening Recreation Centres 81,356 00 5.000 00 

Baths 10.22000 4,57200 

Total $225,760 00 $17,541 50 



3i 

Items 26, 27, 28 and 29— General Supervision. 

The estimate for 1907 to provide salaries for the Board of Superintendents, the 
District Superintendents, the Board of Examiners, the Directors and Supervisors of 
Special Branches, the Medical Inspectors, and such other persons as are employed in 
the work of general supervision in the public schools of the City, aggregates $278,999.99, 
which estimate represents an increase of $11,199.99 over the corresponding estimate for 
said purpose for the current year. 

The above mentioned increase is mostly due to the fact that the salaries of the 
Board of Superintendents have been increased during the current year, the salary of the 
City Superintendent of Schools having been raised from $8,000 per annum to $10,000 
per annum, and those of the eight Associate Superintendents having been made uniform 
at $6,000 per year. Previously one of the Associate Superintendents received $6,000 
per annum, and. the remaining seven $5,500 each per annum. The 1907 estimate for 
General Supervision is distributed as follows ; 

For Board of Superintendent-- $62,000 00 

For 26 District Superintendents, at $5,000 each 130,000 oo 

For 4 Examiners, at $5,000 c ach 20,000 00 

For Directors of Special Branches, Supervisors, et al 66,999 99 

Total $278,999 99 



The total expenditures for General Supervision in the elementary schools of the 
City for the year ending December 31. 1905, aggregate $270,390.06. 
It is recommended that the estimate for 1907 be granted in full. 

Items 30 and 31 —Attendance Officers. 

It is estimated that $95,700 will be required for the year 1907 to pay the Attendance 
Officers who are employed by the Board of Education to enforce the Compulsory Edu- 
cation Law, as against a corresponding estimate of $96,000 for the same purpose for the 
current year — a decrease of $300. 

The above-mentioned estimate to provide for salaries of Attendance Officers for 
the year 1906, namely $96,000. included an estimate of $12,300, which amount was 
asked for by the Board of Education to provide salaries for twelve additional officers 
whom it was proposed to employ for evening school purposes and work among news- 
boys. The sum asked for said purposes was not granted, the appropriation recom- 
mended by the Board of Estimate and Apportionment for salaries of Attendance 
Officers during the current year being $83,700. 

The amount of money set aside for salaries of Attendance Officers by the Board 
of Education, when it came to apportion the General School Fund for the current 



3- 

year was $87,000. some additions having been made to the corps of such officers in 

the meantime. 

The total expenditures for salaries of Attendance Officers during the year 1905 
aggregate $84,397.11. Between August 1. 1905, and August 1, 1906, the corps of said 
officers was increased from 72 to 78, so that the pay-rolls upon which the 1907 estimate 
was based call for an aggregate sum of $89,850. 

The salaries of Attendance Officers at the present time range from $900 per annum 
to $1,200 per annum, the present corps being composed of 57 officers at $1,200 per 
annum, and 19 officers at $1,050 per annum, and 4 officers at $900 per annum. 

It is proposed to equalize the salaries of all officers in the present corps for the 
year 1007 and to make their salaries uniform at $1,200 each. This will involve an 
additional expenditure of $3,750 It is also proposed to emploj two additional officers 
at a salary of $1,050 each; this make- a total increase of $5,850 over the aggregate 
salaries paid August 1, [906. 

It would appear that the increase asked for to equalize the salaries of the pi 
corps of Attendance Officers should be granted, but that no appropriation for additional 

officers during the coming year is necessary, inasmuch as tour additional officers have 
recently been appointed. It is therefore recommended that the appropriation for the 
salaries of Attendance Officers for 1007 be fixed at $93,600, said estimate for additions 
to the corps being eliminated. 

Item 32— Corporate Schools. 

The 1007 estimate for corporate schools i s $300,000, which estimate is the same as 
the corresponding one submitted for the current year and for several years preceding. 
This amount is asked for by the Board of Education to provide for the payment of a 
per capita allowance of $15 per year for each child in attendance in the corporate 
schools of the City, which schools include twenty-six industrial schools and orphan 
asylums. The estimate is as follows: 

ugh of Manhattan. [5,800 pupils, at $15 per annum $237,000 00 

Bi n i.ugh "i Bro< >kh n, 4,200 pupils at $15 per annum 63.000 00 

Total $300,00000 

The expenditures for Corporate Schools for three years past have been as fol- 
1' >ws: 

For the year ending December 31, 1903 $287,175 00 

For the year ending December 31, 1904 280,950 00 

For the year ending December 31, 1905 280.995 00 



33 

In apportioning the General School Fund' for 1906 the Finance Committee of 
the Board of Education set aside $284,445 for said schools, as against $300,000. which 
was the amount recommended for said purpose by the Board of Estimate and Appor- 
tionment. It would therefore seem that $290,000 would be ample to provide for the 
corporate schools for the coming year, which appropriation is hereby recommended. 



Item 33— Lecturers' Fees. 

The amount of money which the Board of Education estimates will be required 
for the year ig07 to pay the salaries of persons employed to deliver lectures in the 
evening lecture courses which are maintained in the several boroughs by the Board 
of Education aggregates $8t.ooo. which amount is the the corresponding 

estimate for several year- past, no increase having been asked for during recent 
years. 

It is recommended that the 1907 estimate for fees of evening lecturers be granted 
in full. 

ANALYSTS OF SPECIAL SCHOOL FUND ESTIMATE 

The Special School Fund estimate for 1907 aggregates $5,930,421.41. This estimate 
exceeds the amount appropriated for the year 1006 by $1,311,655.69. 

The Special School Fund estimate for 1907 exceeds the corresponding estimate I n 
1906 by $208,346.92. The estimate for 1906 exceeded that of the preceding year by 
$218,711.14. 

The total expenditures from the 1904 Special School Fund Accounts to June 30, 
1906, aggregate $4,197,467.41; and from the 1905 account corresponding expend 
aggregate $4,050,958.61. 

The allowance recommended in this report to be appropriated for the Special 
School Fund for 1907 aggregates $5,070,057.58. This amount represents an men 
of $451,291.86 over the Special School Fund appropriation for the current year, which 
increase is to a considerable extent accounted for by the facts that an extra appropria- 
tion of $100,000 is recommended for science rooms, workshops, kitchens, kindergartens 
and gymnasiums, and an extra allowance is recommended for the purpose o] equalizing 
Janitors 1 salaries in the - veral boroughs. 

In analyzing the figures contained in the Special School Fund estimate, it has 
been found practicable to make a full comparison between the 1907 estimate and the 
estimates, appropriations and expenditures of previous years, because specific amounts 
are allowed by the Board of Estimate and Apportionment \i>v the several items of 
Special School Fund expenditures, and separate accounts are kept of the disbursements 



34 

for each item. Transfers to and 'from the different accounts are made from time to 
time and the amount considered in this examination in each case is the net amount 
available for the use indicated in the title of the account. 

The Special School Fund estimate for 1907 is composed of nineteen separate items, 
a schedule of which is given herewith (Schedule "C") together with allied data con- 
cerning the estimates, amounts available and expenditures for each item from 1904 to 
1907.. inclusive. 



Number :s £ mat , e of 
Board 

of 

Education 

for 1907. 



of 
Item. 



1. Su 



W.564 



73 



2. Get 



Fui 



197,650 50 



Pia 
Fir 



4- 
5- 

6. Fuo 



24,900 00 



451,094 09 



Rer 



8. C011 

9. Tra 

10. Wa 

11. Sal 



99,681 00 
96,500 00 
52,461 25 
2,400 00 
390,278 70 



Sup 



49,232 00 



13- Inc , 

116,209 00 

14. He; 

2,599 00 

i S . Sch 

16. Lib 33.194 00 



17. Sali 
iB. Eve 



392,459 77 



19. Sup 

20. To 

21. Exp 

22. Equ 

23. Eqi: 



87,700 00 



33.325 00 



Estimate for 1907 as Com- 
pared with Estimate for 1906. 



Estimate for 1907 as Com- 
pared with Appropriations and 
Amounts Made Available 
for 1906. 



Increase. 



379,232 38 $193,984 64 



13,000 00 
6,957 25 

36,928 70 
3,665 00 
4,082 00 



151,440 00 



33.325 00 
151,440 00 



Decrease. 



$81,858 78 

16,507 50 
4,000 00 

769 26 



5.351 00 

2,380 00 

105,411 13 

7,900 00 
3,000 00 



Increase. 



$718,984 38 

33,492 50 

6,001 00 



38,001 00 
11,961 25 

56,928 70 
6,232 00 
16,209 00 



244,588 77 



10,000 00 



33,325 00 
151,440 00 



Decrease. 



$769 91 
11,858 00 



500 00 



2,380 00 



* ApprP 



$208,346 92 



$i,3u,655 69 



$448,38259 $1,327,16360 

$240,03567 $15.507 91 



3S 



SCHEDULE "C." 
Summary of Special School Fund Appropriation Accounts, 1904 to 1907. 



1904 A; propria- 1904 Account 



Number 

of 

Item. 



Title of A, 1 ounti 



Supplies 

General Repairs 

Furniture and Repairs of, 

Pitnol and Repairs of 

File Alarms 

I 11c I 



Rent! 

Compulsory Edtn itioii 
frai poi 1 .it ion 



Salaries— Officers, Clerki and othei Employees, 

Sup] "i Nautical School 

1 i. ntal md I !i m ral 1 pensi 1 und 

Heat, Light and Powei foi the Hall oi Education 

School Libraries 

1 ibrai tea and Appai .itu- 

Salariei "t Janitors All Schools 

1 i r Lectures 

Support "i I. nun,. 1 Normal School 

To I'm' iii' e I lasoline Runabouli 

Expi nsi C01 Recn ation in Schooli 

Equipment of Science Room ■ 



■ te of 
•■I of 

1904. 



tion and 

Amounts Male 
A\ ailable 

1 . , Jin 



F.xpcnditures, 

as Per I)e 

partment of 

Finance Books, 

June 3>i. 

1906. 



Estimate of 

1905. 



1905 Appropria- 

ana 
Amount- Made 
Available 

by Tiansfer 

to June 30, 

1906. 



ico; Ace iunt 
mires 
1 !><• 
partment of 
Finance Books, 
e 3°. 
1906. 



Equipmenl oi Gymnasiums, Workshops, Kitchens and Kindergartens in Old 

Buildingi 



1 otals "i Esl imates. , 
Totals oi Appropriati 
foi J "i E xpenditui ei 



Total Increases 
Total Decreases. 



Net Increase. 



? !.'. 7.916 89 
1,489,383 7' 
216,823 17 
39.390 00 
47,571 00 
594,186 13 
165,816 00 
ji.joo 00 
20,000 00 

326,0*0 00 

41,974 20 

98,750 00 

7,950 00 

21.5J" >S 

7. -■5" 00 

1,183,537 5» 

82,700 00 



197 75 



',80 91 

'34.830 00 
- JO 00 

S-5. 1 5- 1 77 
1 1 7,839 iH 
35,580 00 

24 ., 

,i..t'; «•• 
101,440 00 

36.179 S S 
I05,93fi in 

11 11 

- 



$'.183,300 01 
678,220 09 

132.473 45 

18,5'u 4; 

5^5.'5- 77 
II7.783 67 

34 -'I >'■ 

34,544 i'. 

3,635 08 

»99.535 7- 

36. 

104,0215 - ,R 

4.070 49 

21.530 15 

7.250 00 

926.; 

C9 98 






10.000 " n 



*4. 197.467 4" 



$l,42j,938 90 
1.191 . 

t6o 50 

'9.099 00 

37,300 00 

41,1,988 00 

133,^66 00 

so 00 

30.' 

331.540 00 
54.54 

000 00 

7,050 .... 

31,530 15 

[,3S3,J 

-.0 00 



[0,000 DO 



$5,503,303 35 



$1,154,855 45 
653,069 40 
136,860 50 

4^3,387 1.0 
iii,6{ 

52.: 

33.475 4" 

3,500 00 

i 1 ..140 00 

55.000 00 
109,350 00 
• 

2 1.530 'S 

■ g ig ■ 1 
-,10 00 



$4,213,149 03 



J1.1--1.567 73 
610,875 85 
126,458 20 

1.359 SO 

431.27.- 99 
117 5' 

664 is 
J3,36a S7 

S".^! 71 
600 70 

10.', v 

.1.530 15 
7.250 00 

999 



.58 6l 



1906 Appropi 1.1 

Estimate of tion and Estimate ft 

B iai .I of Am, mn!- Made 
Education for Available by rrans oi 

1906. fei - to J m..' Education 

|0, 1906. for 11 



Estimate [01 in,.- . - t om 
pared « Ith 1 stimate 1 



Increase, 



Estimate [01 1907 as t om- 

pared with Appropriations and 

Vmounts Made \\ ailable 

for 1000. 



Increase. 



$'.449, 
1,185, 

2 14 

28 

45' 
1 I 3 
83 
45 



158 00 
900 00 
,500 00 
,863 35 
539 00 
,500 00 
.544 00 



-■ ' 



'.4yr 
82 

7 
J 



. 150 •■ , 

.567 Oo 

.750 Oj 

,870 90 

700 Oo 
900 00 

000 00 



5 • "74 49 



$1,367,564 .-2 
660. 

104.158 00 
18,899 00 

451.864 00 

1 1 1,539 00 

5 s - I 'J.J 00 

4 .,00 00 

2,900 00 

JJ.l. 
4 |,000 00 

100,000 00 

JJ.7SO 00 

1,147,871 00 
77.700 00 






$1,367, 
1 .379. 

197.650 50 
.'4.900 00 

4 5 '.094 09 
99,68 1 oo 

9''. 500 00 
52. )•■ 
2,400 00 
39". ■ 

49,233 00 
•09 00 

JJ.X04 00 

'.J92.1 

87,700 00 



1-M 4' 



(I93.984 ''4 



1 i, 00 DO 



33,3*5 00 

151,440 00 i «. 1 



' 



' 



$81,858 78 






■I'D .'<• 






' 



$718,984 38 

.1.1. 40.- JO 

(,,,,,, 1 ,,,, 



.|S,,.,,1 ,,,! 

Il.ll'l .' S 
56,938 ,'" 



10,00 









$1,311 



1 (eci ease, 



5,-00 01 

1 1 ..HyS 00 






$>5.5"7 9' 



Appropriations^,,, heal ...>,i powei foi the Hall ol Hie Board oi Education trtaaftrrcd la the iv P »rtn,cnt oi Wales Supply, Gas and Hectr.c.ty. 



3/ 

As will appear from the above schedule, eight of the nineteen different items of 
expenditure proposed in the Special School Fund estimate for 1907 represent a decrease 
as compared with corresponding items in the corresponding estimate for 1906. Four 
of the items of the 1907 estimate represent a decrease as compared with corresponding 
appropriations and amounts made available for 1906; while three of said items are 
equal in amount to the corresponding appropriations and amounts made available for 
1906. 

Items 8, 9, 12, 19-1907 Estimates for Fuel, Rents, Water and 
Libraries Less Than Corresponding Appropriations and 
Amounts Made Available for Current Year. 

In the following items the proposed expenditures for 1907 are less than the appro- 
priations and amounts made available for the current year, and it would therefore seem 
that said estimates should be granted in full 



Fuel 

Rents 

Water 

Common School Libraries and Libraries and Ap 
paratus, Regents' Schools 



Estimate for 
1907. 


Appropriations 

and Amounts 

Made Available 

for 1906. 


Decrease. 


$451,094 09 


$451,864 00 


$769 91 


99,681 00 


111,539 00 


11,858 00 


2,400 00 


2,900 00 


500 00 


33.194 00 


35.574 00 


2,380 00 



Marked economies have been effected during die past three years by the Com- 
mittee on Supplies of the Board of Education in providing fuel for the public schools 
of the City. This, together with the prevailing lower prices of coal, has reduced expen- 
ditures for heating the school buildings of the City considerably, as will appear from 
the following statement : 

Fuel Account of the Board of Education Decreasing:. 



Year. 



Estimate of Appropriation 

the Board and Amount 

of Education. Made Available. 



Expenditures 

as per 

Department 

of Finance 

Books. 



1904 $594,18613 $525,15277 

1905 461,98800 453.387 00 

1906 451,863 35 451,86400 

1907 451,09409 



$525,152 77 
43L-- 



38 

l iwing to the opening oi the new buildings, the estimates of the amount of money 
required to provide for rent.-; have decreased from $165,816 for 1904 to $99,681 for 19O7. 
Expenditures for rents from the 1904 account up to June 30, 1906, aggregate $117,782.67, 
as against corresponding expenditures from the 1905 account, aggregating $101,417.51. 

["he proposed expenditures for Common School Libraries and Libraries and Ap- 
paratus, Regents' Schools, represent the appropriations which the City makes from year 
to year in order to receive an equal amount from the State for said purpose, as per 
statute. The decrease in the 1907 estimate for Libraries and Apparatus is due to the 
fact that the State appropriations for High Schools and High School Department--- are 
growing less from year to year, owing tb the increasing number of schools which par- 
ticipate in the High School Fund. 

It is recommended that the 1007 estimates for fuel, rents, water and libraries be 
granted in full. 

Items 1, 5 and 16—1907 Estimate for Supplies, Fire Alarms and 
Light for Hall of Education, Same as the Corresponding 
Appropriations and Amounts Made Available for Current 
Year. 

No increase is asked in the Special School Fund estimates of the amount of 
money that will be required for school supplies, fire alarms and light for the Hall of 
Education for the coming year, the 1907 estimates for said items being the same in 
amount as the corresponding appropriations and amounts made available for the cur- 
rent year. Said items are as follows: 

ESTIMATES FOR 1907. 
Supplies, all boroughs $1,367,564 72 

Fire alarms J. 500 00 

Light for the Hall of the Board 1 if Educate m -.599 00 



Notwithstanding the extraordinary growth of the school system and its exten- 
sion along various newer lines of school work, the 1907 estimate for school supplies 
is substantially less than it was four years ago, as will appear from the following 
statement : 

1904 estimate for supplies , $1,607,916 89 

1905 estimate for supplies [,423,938 90 

igo6 estimate for supplies 1.449.423 50 

1907 estimate for supplies 1,367,564 ~2 

Large economies have been effected in the purchase and distribution of books 
and other school supplies since 1904 through a better organization of the system of 



39 

accounts obtaining in the Bureau of Supplies of the Department of Education and 
a closer inspection of all goods handled by said Bureau. 

The total expenditures for school supplies from the 1905 account, as per Depart- 
ment of Finance books June 30, 1906, aggregate $1,121,567.73. Expenditures from 
the 1904 account to said date for the same purpose aggregate $1,183,300.01. 

It is recommended that the above estimates for supplies, fire alarms and light for 
the Hall of the Department of Education be granted in full. 



Item 2— General Repairs. 

The second account in point of magnitude in the Special School Fund estimate 
for 1907 is Item 2, which constitutes the proposed expenditures for general repairs 
during the coming year. The General Repairs Account embraces all expenditures for 
repairing the public school buildings of the City including sanitary fixtures and ap- 
paratus for heating and lighting. It also includes all such expenditures as may arise 
from time to time through accident to school buildings or other emergencies. 

The 1907 estimate for general repairs is distributed as follows: 

General repairs $748,111 00 

Sanitary • 162,687 00 

Heating 233,083 00 

Electric 76.857 00 

Salaries of Inspectors, Draughtsmen, etc 158,494 38 



Total • $1,379,232 38 



The 1907 estimate for general repairs represents an increase of $193,894.64. as 
compared with the corresponding estimate for 1906, and an increase of $718,984.38 
as compared with the appropriation for said purpose for 1906, said appropriation being 
$660,248. 

The total expenditures for general repairs for the 1904 account to June 30, 1906, 
as per Department of Finance books, aggregate $678,220.09, and for the 1905 account 
$610,875.85; but it is to be remembered in considering said amounts that the General 
Repairs Account for 1904 .was supplemented by an issue of $316,343.72 Revenue Bonds, 
and that the 1905 account was supplemented by an issue of $550 Corporate Stock and 
$80,000 Special Revenue Bonds. As previously stated, the General Repairs Account 
for 1906 has already been supplemented by an issue of $500,000 Special Revenue Bond- 
It is recommended that the appropriation for General Repairs for the year 1907 
he fixed at $760,248, which sum represents an increase of $100,000 over the appropria- 
tion for said account for the current vear. 



40 

\- noted in an opinion of the Corporation Counsel under date of September 25, 
1906, there would seem to be a considerable portion of the disbursements ordinarily 
chargeable against this account which are permanent betterments and chargeable 
against Corporate Stock. To that extent there is less need of appropriation allowance 
therefor. In making the above recommendation it is suggested that hereafter the 
Comptroller require of the Board of Education a specific statement attached to each 
claim presented for payment as to whether such claim represents "maintenance and 
repairs" or "permanent betterments," under the above-mentioned decision of the Cor- 
poration Counsel. 

Item 3— Furniture and Repairs Of. 

Item 3 of the estimate for 1907 is to provide money for the purchase of new 
furniture for the schools of the City and for the repair of furniture now in use. The 
amount asked for this purpose is $197,650.50, which amount represents an increase of 
$16,507.50 over the corresponding estimate for 1906, and an increase of $33,492.50 over 
the appropriation and amount available for said purpose during said year. 

The 1906 estimate is made up of a proposed expenditure of $185,913 for furniture 
and $11,737.50 for salaries of Inspectors, Draughtsmen, etc., the latter amount being 
the same as the salary list for July, 1906. 

The expenditures from the 1904 account for Furniture and Repairs of, up to 
June 30, 1906, aggregate $132,473.45. Corresponding expenditures from the 1905 ac- 
count aggregate $126,458.20. 

It is recommended that the appropriation for Furniture and Repairs of for the 
year 1907 be fixed at $174,158, which amount represents an increase of $10,000 over 
the corresponding appropriation for the current year. 

Item 4— Pianos and Repairs Of. 

Item 4 of the 1907 estimate is to provide for the tuning and repairing of pianos 
now in use in the schools, and for the purchase of new instruments. The proposed 
expenditures for this purpose for the year 1907 are $24,900, which estimate represent-* a 
decrease of $4,000, as against the corresponding estimate for the current year, and an 
increase of $6,001, as against the appropriation and amount made available for Said 
purpose for the current year. 

The total expenditures for pianos and repairs from the 1904 account up to June 
30, 1906, aggregate $18,564.45. Corresponding expenditures from the 1905 account 
aggregate $9,382.97. 

Tt is recommended that the appropriation for pianos and repairs of for the year 
1907 be fixed at $19,900. which amount represents an increase of $1,001 over the ap- 
propriation for said purpose for the current year. 



41 

Items 6 and 7— Two New Items of Expenditure. 

T\v<> new items of proposed expenditure appear for the first time in the Special 
School Fund estimate for 1907. They are as follows : 

Item 6 — Equipment of science rooms $33,325 00 

Item 7 — Equipment of gymnasiums, work-shops, kitchens and kindergartens 

in old buildings 151,440 00 



The public school buildings which have been constructed within the past few years 
have been equipped with science rooms, gymnasiums, work-shops, kitchens and kinder- 
gartens. Many of the older buildings in the city have also been partially or wholly 
provided with such equipment, and it is now proposed to extend said equipment to 
all such old buildings throughout the city as are in special need of such room- 
equipment, provided it seems feasible to make the necessary changes. 

It is proposed to have each school building having seventh and eighth year classes 
equipped with a science room, said equipment to consist of a demonstration table, 
gas, running water and opaque shades, in addition to the ordinary fixtures of a regular 
class room. Forty-nine schools are recommended for such science room equipment 
at an estimated expenditure of $33,325. 

It is proposed to have work-shops in all schools having classes of boys of the 
seventh and eighth years, twenty-two buildings being reported as in need of such 
equipment, at an estimated cost of $12,715. 

It is proposed to have kitchens in all schools having classes of girls of the seventh 
and eighth years, fourteen schools being reported as in need of such equipment, at an 
estimated cost of $9,150. 

It is proposed to have one or more kindergartens in every large elementary 
school, nineteen school buildings being reported as in need of said equipment, at an 
estimated cost of $4,575. 

There are nearly four hundred elementary schools in the city that are in no way 
provided with gymnastic apparatus. At least one hundred and eighty of said build- 
ings have basement play-grounds where classes may take their prescribed exercises 
in physical training. It is proposed to replenish in gynasiums the apparatus which 
has been lost and destroyed, and to furnish the play-grounds in school buildings not 
provided with gymnasiums with light apparatus, such as bean bags, dumb bells, 
Indian clubs, etc. Three hundred and thirty-seven different buildings are reported as 
in need of said gymnastic equipment, at an estimated cost of $125,000. 

It would appear that the equipment of science rooms, gymnasiums, work-shops, 
kitchens and kindergartens, as proposed, is commendable, and that such improve- 
ments in the school buildings should eventually be effected, but it hardly seems prac- 
ticable to carry out such far-reaching alterations and additions in the time proposed, 



nor does it seem advisable to cover the entire cost of said changes in the Special 
School Appropriation for any one year. It is therefore recommended that $ioo ; ooo 
be appropriated for said purpose in making up the Budget for the coming year 

Item 1 O -Compulsory Education. 

The amount of money which it is estimated will be required for the maintenance of 
pupils committed to the Catholic Protectory of New York and other similar institu- 
tions, because said pupils cannot be accommodated in the Truant Schools of the City, 
aggregates $36,551.55. This', together with the estimated expenditures for supplies for 
the Truant Schools, carfare for Truant Officers, Physicians' fees and medicine, print- 
ing and other incidentals, making a total of $66,500, constitutes the estimate of the 
amount of money which the Board of School Superintendents reports will be absolutely 
essential to the proper running of the Truant Schools, and the maintenance of truants 
for the coming year. In addition to the above amount, an additional sum of $30,000 is 
asked for the maintenance of the new Parental Home which is now building near 
Jamaica. 

The total expenditures for compulsory education from the 1904 account up to 
June 30. 1006, aggregate $34,242.96. Corresponding expenditures from the 1905 account 
aggregate $47,664.15. 

The appropriation for compulsory education for the current year aggregates 
$58,499. Inasmuch as there is considerable doubt about the new Parental School being 
ready for occupancy during the coming year, it is recommended that, the amount set 
aside for compulsory education for the coming year be fixed at $66,500, the estimate 
for the maintenance of the Parental School being eliminated. 

Item 1 1 —Transportation. 

The amount of money which it is estimated will be required to provide transporta- 
tion for pupils in outlying districts of the City for the year 10x34 is $52,461.25. Said 
estimate represents an increase of $6,957.25 as compared with the corresponding 
estimate for 1906, and of $11,961.25 as compared with the appropriation and amount 
made available for the transportation account for said year. 

Tin- total increase asked for the year 1907 is distributed as follows: Manhattan, 
$63 decrease; The Bronx, $5,179 increase; Brooklyn, $125 decrease; Queens. $6,458.25 
increase; Richmond, $1,012 increase. 

The total expenditures for transportation from the 1904 account up to June 30, 
1906, aggregate $24.54.1.46. Corresponding expenditures from the 1905 account aggre- 
gate $32,362.57. 

It is recommended that the appropriation for transportation for 1907 be fixed at 
$45,500, winch sum represents an increase of $5,000 over the amount made available 
for said account for the current year. 



43 

Item 13— Salaries of Officers. Clerks and Other Employees. 

I he amount of money which it is estimated will be required to pay the salaries of 
officers, clerks and other employees in the different offices of the Board of Education 
for the year 1907 aggregates $390,278.70. Said estimate represents an increase of 
$36,928.70 over the corresponding estimate for the current year and an increase of 
$5^.928.70 over the amount made available for said purpose during the current year. 

The proposed expenditures for salaries of clerks and other employees for the 
year of 1907 represents an increase of $38.55870 over the salary list of said employees 
which obtained on July 1. 1906. Said increase is partly clue to the fact that it is pro- 
posed to add fifteen additional employees: Two in the Secretary's office, seven in the 
Bureau of 'Supplies, one in the Bureau of the City Superintendent; two in the Build- 
ing Bureau, two in the Bureau of Audit and Accounts, and one in the Lecture Bureau. 

The expenditures for salaries of officers, clerks and other employees up to Tune 
3P. 1906. from the 1904 account aggregate $299,535.72, and from the 1905 account. 
$31 1 7537L 

Tt is recommended that the appropriation for the account now under consideration 
for the year 1907 be fixed at $353,350, which amount represents an increase of $2O,0C0 
over the corresponding appropriation for the current year. 

Item 14— Support of Nautical School. 

For the support of the Nautical School, it is estimated that $49,232 will be required 
for the year [907, as against a corresponding estimate of $45,567 for the current year — 
an increase of $3,665. The amount appropriated for the maintenance of said school 
for the current year is $J3,ooo, an increase of $6,232 being asked for the year 1907. 

Besides the regular current expenditures for the salaries of officers and crew, for 
provisions, summer cruise and contingencies, it is proposed to expend $1,940 for one 
hundred new uniforms and caps, and $2,000 for general repairs on the school-ship. 

It is recommended that the appropriation for the Nautical School for 1907 be fixed 
at $45,000. which sum represents an increase of $2,000 over the appropriation for the 
current year. 

Item 1 5— Incidental and General Expense Fund. 

The 1907 estimate of the amount of money that will be required for the Incidental 
and General Expense Fund of the Board of Education is $116,209. which sum represents 
an increase of $16,209 over the appropriation for said account for the current year. 

The Department of Finance books show that on June 30, 1906. the total expen- 
ditures from the Incidental and General Expense Account of the Board of Education 
for the year 1904 aggregate $104,925.28. Corresponding expenditures from the 1905 
account aggregate $102,874.78. 



44 

For several years past the appropriations for this account have been inadequate, and 
it has. therefore, been necessary to make transfers from other funds in order to meet 
the general expenses of the Board of Education. The total appropriation and amount 
made available by transfer for the Incidental and General Expense Fund for the year 
1904 aggregates $105,936.10. The original appropriation for the year 1905 was $75,000, 
but this amount has since been augmented by transfers, so that at the present time the 
amount made available for said account aggregates $111,650. 

According to a statement made in the analysis of the Incidental and General Ex- 
pense Fund, given in the Board of Education departmental estimate for 1907, the total 
expenditures from the 1905 account now aggregate $113,537-05, so that there is appar- 
ently a deficit of nearly $2,000 in said account at the present time. It is further stated 
in said analysis that the expenditures from the General Expense Fund of the Board of 
Education for the first six months of the current year aggregate $56,591.81, and that it 
will therefore be necessary to make a transfer of approximately $12,000 from some 
other fund to the appropriation for the current year ($100,000) in order to meet ex- 
penses. 

The General Expense Account of the Board of Education includes all disburse- 
ments for printing and stationery for the Board of Education and the Board of Super- 
intendents, expenditures for postage stamps, telephone service, messenger service, mis- 
cellaneous salaries of temporary employees, and the innumerable other small expenses 
incidental to the work of the Executive Officers of the Board of Education. 

It would appear that the full amount asked for 1907 should be granted. It is 
therefore recommended that the appropriation for the Incidental and General Expense 
Fund of the Board of Education for 1907 be fixed at $116,209. 

Item 1 7— Care of Buildings. 

The largest item in the Special School Fund estimate for 1907 is the one which 
covers proposed expenditures for care of buildings. Said item aggregates $1,392,459.77, 
which amount represents an increase of $244,588.77 over the corresponding appropria- 
tion for the current year. 

Following upon consolidation, it was found that the rate of wage which obtained 
in the payment of Janitors' salaries in Manhattan and The Bronx was considerably 
higher than that which obtained in the other boroughs, especially in Brooklyn. This 
inequality of wage has now come to be the cause of dissatisfaction, and the Com- 
mittee on Care of Buildings of the Board of Education has therefore asked for a 
sufficient appropriation for the coming year to rectify the seeming injustice by 
establishing a uniform rate of wage for Janitors in all boroughs. To effect the pro- 
posed change, an aggregate amount of $89,719.87 will be required, which amount is 
distributed as follows: $69,466.78 for Brooklyn, $14,639.14 for Queens, $5,613.95 for 
Richmond. 



45 

The 1907 estimate for care of buildings is distributed as follows, the proposed 

increase for equalizing the salaries of Janitors being included in Item 1 : 

1907 ESTIMATE FOR CARE OF BUILDINGS. 

For day schools in 1907 $1,159,677 30 

For new buildings and additions, 1907 92,581 64 

For evening schools 34,223 75 

For evening play centres, vacation schools, etc 44,218 00 

For care of lawns, etc 31,500 00 

For inspection, etc 13,850 00 

For leased annexes 1 1,409 08 

For annexes to be leased in 1907 on account of part time classes 5,000 00 



$1,392,459 77 



The total expenditures for Janitors' salaries from the 1904 account up to June 
30, 1906, as per Department of Finance books, aggregate $926,772.72. Correspond- 
ing expenditures from the 1905 account aggregate $999,927.64. The appropriation for 
said account for 1906 aggregates $1,147,871. The estimate for 1907, exclusive of the 
sum estimated to be required to equalize the salaries of Janitors in the several 
boroughs, aggregates $1,302,739.90. This estimate would appear to be too large when 
viewed in the light of the actual expenditures for Janitors' salaries for the years 
1904 and 1905. It is therefore recommended that a deduction of $50,000 be made in 
the 1907 estimate on this score. It is also recommended that the estimate of the 
amount of money that will be required to establish a uniform salary for Janitor;, 
in all boroughs be granted, the appropriation for the care of buildings for 1907 being 
fixed at $1,342,459.77, which amount represents a decrease of $50,000 in the original 
estimate and an increase of $194,588.77 over the corresponding appropriation for the 
current year. 

Item 1 8— Lectures. 

Item 18 of the 1907 estimate, amounting to $87,700, is to provide for all expen- 
ditures, exclusive of lecturers' fees, for the Evening Lecture Centres, which are 
maintained by the Board of Education. The Evening Lecture Fund is composed of 
two parts — one from the Special School Fund and the other from the General Sch< 10I 
Fund, the appropriation previously recommended in this report for the latter being 
$81,000. The payments from the Special School Fund include expenditures for local 
Superintendents, Inspectors, Janitors and Operators, gas and limes, rental of halls, 
all printing and publicity notices, apparatus, slides and the fitting up of Lecture Centres. 

The average cost per lecture is about $31, of which sum approximately $13 is 
chargeable to the General Fund for fees, and approximate!}' $18 for other expenses. 



46 

The appropriation in the Special Fund for Lectures for the year 1906 is $77,700. and 
from this amount $40,065 has already been expended, and there are bills Outstanding 
amounting to about $5,250, making a total of $45,315. The course of lectures begin- 
ning October 1 and continuing until December 15 includes 2.1 12 lectures, the cost 
of which will approximate $33,000. 

The Special School Fund appropriation for lectures for the years 1902. 1903 and 
1904 was $82,700 per year; but for the past two years said appropriation has been 
reduced, the allowance for 1905 being $67,700 and for 1906, $77,700. 

If the Lecture System is to be continued on its present basis, the increase re- 
quested in the Special School appropriation for said purpose should be allowed, and 
it is therefore recommended that the entire amount estimated to be required for the 
year 1907 be granted. 

RECAPITULATION. 
Budget Appropriations Recommended. 
The appropriations recommended for 1907, General and Special School Funds, 
are as follows : 

General School Fund. 

General School Fund, Including Substitute and Per Diem Teachers $15,611,831 77 

High and Training Schools -'.21 5.203 96 

Truant Schools 9.126 42 

Special Branches 352,030 44 

Evening Schools, Elementary 440,260 00 

Evening Schools, High 248,058 00 

Vacation Schools 7L7' S 4 ,K > 

Vacation Playgrounds 62,400 00 

Evening Recreation Centres 81,356 00 

Baths 1 o,22( 1 ( « ) 

General Supervision — 

Board Superintendents 62,000 00 

District Superintendent 130.000 00 

Board of Examiners 20,000 00 

Supervisors, Directors, etc 66,999 99 

Attendance Officers 93.6oo 00 

Corporate Schools 290,000 00 

Lecturers' Fees 81,000 o'o 



$19,845,870 58 



4/ 

Special School Fund. 

Supplies $1,367,564 7-' 

( ieneral Repairs 760.248 00 

Furniture and Repairs 174,158 00 

Pianos and Repairs 19.900 00 

Fire Alarms -'.500 00 

Equipment of Science Rooms, Workshops, Kitchens and Kindergartens. . ,000 00 

Fuel 451.094 09 

Rents 99.68i 00 

Compulsory Education 66,501 1 00 

Transportation 45.-500 00 

Water , -'.400 00 

Salaries of Officers, Clerks and Other Employees 353,350 00 

Support of Nautical School 45.000 00 

Incidental and General Expense Fund 1 16.209 00 

Light for the Hall of Education 2,599 ' " > 

Care of Buildings 1.342,459 -]-j 

Lectures '. 87,700 00 

Common School Libraries, and Libraries and Apparatus, Regents' Schools 33,194 00 



iS .070,05 7 58 



The total appropriation recommended in this report for 1907, $24,915,928,16. repre- 
sents an increase of 6.66 per cent, over the Budget allowance for 1906. 

Yours respectfully, 

( MRS.) MATHILDE COFFIN FORD. 
Approved : 

CHARLES S. HERVEY, 

Supervising Statistician and Examiner. 



